DATA Act
How are federal agencies working to make data on trillions of dollars in spending more
accurate and transparent?
AN OVERVIEW FROM GAO-16-261
Citizens want to see how federal money is spent.
The Digital Accountability and Transparency Act of 2014:
Covers additional federal budget and financial information, including
purchases of goods and services
personnel compensation
costs related to public-private partnerships
USAspending.gov currently
reports data on award obligations,
including:
grants
contracts
loans
other financial assistance
Requires more data on the federal spending lifecycle, such as
appropriations
outlays
Calls for improved data quality―for example, by requiring agency
inspectors general to conduct audits of data, which GAO will review
In 2015, the Office of Management and Budget (OMB) and Treasury issued
standardized definitions for 57 data elements for reporting federal spending.
These 57 definitions describe what is included in each data element with
the aim of ensuring that information will be consistent and comparable
across the federal government.
However, GAO found
several definitions that
could lead to
inconsistent reporting
Number of standardized data elements, grouped by type
Award
Characteristic
Awardee and
Recipient Entity
Primary place of performance definitions
include the phrase “where the predominant
performance of the award will be
accomplished” which could be interpreted
inconsistently and result in incomparable
data for the location of federal road projects.
21
(e.g., Period of performance
start date)
(e.g., Awardee/Recipient
legal entity name)
For example:
5
6
10
Account Level
We assessed each definition
against 13 leading practices of
the International Organization for
Standardization (ISO) and found:
Also, GAO identified the
need for OMB and Treasury
to provide more timely
technical guidance
6
9
(e.g., Object class)
Award Amount
(e.g., Amount of award)
Awarding Entity
(e.g., Awarding agency name)
Town Hall
For projects that
are considered
town-wide.
Mileage Marker
The closest
identifiable marker
for the location of
the award.
Contractor’s Worksite
The physical location
where the work
under the award is
carried out.
Funding Entity
(e.g., Funding agency name)
12
45
12 data element definitions met all
13 ISO leading practices.
45 data element definitions met no
fewer than 9 ISO leading practices.
Agencies need finalized
technical guidance to prevent
unnecessary implementation
costs or delays in meeting key
implementation milestones.
State Capitol
For projects
that are
considered
statewide.
Contractor’s
Business Address
The legal business
address of the
contractor.
To ensure effective and timely implementation:
< obje < obje
< ele < ele
< ele < ele
</
</
GAO recommends that OMB and Treasury
Despite these challenges,
the three agencies GAO reviewed have
begun addressing the requirements of
the DATA Act, including assessing the
changes to policies, processes, or
technology that may be needed for
successful implementation.
LOOKING FOR MORE INFORMATION?
This work has been released into the public domain.
The Corporation for National
and Community Service
Department of Agriculture
Department of Health and
Human Services
Provide agencies with
clarifications to address
potential quality issues with
the definitions.
Visit GAO.GOV/GAO-16-261
Take steps to align the release
of finalized technical guidance
to agency implementation
timeframes.